🇰🇮 基里巴斯税率 · Kiribati Tax Rates
KI · 大洋洲 · Oceania
Kiribati corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 30% — Corporate income tax rate.
- 个人所得税 Personal Income Tax: 0%-35% — Progressive rates up to 35%.
- 增值税 / 商品服务税 VAT / GST: 12.5% — Goods and Services Tax at 12.5%.
- 进口税 / 关税 Import Duties / Customs: Varies — Import duties vary by goods.
- 预扣税 Withholding Tax: 10% — On dividends, interest, royalties.
- 资本利得税 Capital Gains Tax: 0% — No capital gains tax.
- 财产税 / 房产税 Property Tax: N/A — No general property tax.
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0% — No inheritance or gift tax.
- 印花税 Stamp Duty: Varies — Stamp duty on legal documents.
- 消费税 / 特别消费税 Excise Tax: Varies — Excise on alcohol and tobacco.
- 社会保障税 Social Security Tax: N/A — No formal social security system.
- 其他税种 Other Taxes: N/A — Fishing license fees and levies.